[Pramāṇa](https://indike.org/pramana/) › [Studies](https://indike.org/pramana/ins) › [Polity, law and society](https://indike.org/pramana/ins.polity) › [Hindu Administrative Institutions](https://indike.org/pramana/ins.polity.dikshitar-1929) › c9.s2.26 # Hindu Administrative Institutions c9.s2.26 Hindu Administrative Institutions c9.s2.26 - **Language:** English ### [c9.s2.26](https://indike.org/pramana/ins.polity.dikshitar-1929.c9.s2.26) An interesting question may be raised here. Is not Kauṭalya perpetrating an economic atrocity by showing partiality towards the \*śrotriyas\*, by exempting their lands from taxes? An examination, however, of the various duties which devolved on them will be sufficient to justify such a recommendation. According to the \*Mānava Dharma Śāstra\*,² learning, and teaching, performing sacrifices and causing sacrifices to be performed, receiving gifts and giving gifts, are the six duties of the Brahman (the Brahman was then invariably a \*śrotriya\*). The same is found in the learned commentary of Nacchi-nārkkiniyar on the first line of the \*Sūtram 75\*.³ - [Previous: c9.s2.25](https://indike.org/pramana/ins.polity.dikshitar-1929.c9.s2.25) - [Next: c9.s2.27](https://indike.org/pramana/ins.polity.dikshitar-1929.c9.s2.27) - [Up: c9.s2](https://indike.org/pramana/ins.polity.dikshitar-1929.c9.s2) ## Cites (2) - [Mānava Dharmaśāstra](https://indike.org/pramana/in.niti.dharma.manu) — Manu & Bhṛgu, Sanskrit - [Tolkāppiyam](https://indike.org/pramana/in.sangam.grammar.tolkappiyam) — Tolkāppiyar, Tamil --- Source: [https://indike.org/pramana/ins.polity.dikshitar-1929.c9.s2.26](https://indike.org/pramana/ins.polity.dikshitar-1929.c9.s2.26) · Pramāṇa